In a medium bowl, combine 2 cups all-purpose flour, 1/4 teaspoon salt, and 1/2 teaspoon baking powder; whisk or stir to evenly distribute.
Gradually add up to 1 cup warm water (use less if the dough comes together sooner), mixing until a soft, slightly tacky dough forms. Add only as much water as needed.
Turn the dough onto a lightly floured surface and knead briefly (about 30 seconds) until smooth and cohesive.
Cover the dough with a clean towel or plastic wrap and let it rest for 5 minutes.
After resting, divide the dough into 6 equal pieces. Shape each piece into a ball.
On a lightly floured surface, roll each ball into a circle about 1/2 inch thick.
Pour neutral oil into a deep pot to a depth of about 3 inches and heat to 390°F (use a deep-fry thermometer). Maintain this temperature while frying.
Fry the dough circles in batches, placing them gently into the hot oil. Fry about 1 minute per side, or until each side is golden brown. Do not overcrowd the pot.
Use a slotted spoon or tongs to remove fried pieces and place them on a paper towel–lined plate to drain excess oil.
In a small bowl, mix 2 1/2 tablespoons granulated sugar with 2 1/4 teaspoons ground cinnamon.
While each elephant ear is still warm, lightly sprinkle or dust the cinnamon-sugar mixture evenly over both sides so the coating adheres.
Serve the elephant ears warm and enjoy immediately.